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XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … the component being renovated. To be considered a general fixed asset, an improvement must: Cost over $100,000 Have a … in the appropriate account code to indicate the type of fixed asset owned and the source of the monies from which the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsOpinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT … 275: Pursuant to County Law, §215, real property acquired for a county sewer district, that is no longer needed for …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a … containing several towns and one city may chargeback to the individual towns within the county the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Emerging Manager Program
… its pension obligations in the future. Diversify the investment portfolio The Fund takes the long-term approach by … its pool of fund managers. By accessing fresh talent and investment opportunities from new and small investment firms, the Fund can generate returns that meet or exceed industry benchmarks. Provide …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerPrivate Equity
… Private Equity Co-Investment Program 540 Madison Ave, 21st Floor New York, NY 10022 (646) 507-5927 www.farolam.com …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityPublic Equities
… Equity Program 1845 Walnut Street, Suite 800 Philadelphia, PA 19103 (215) 567-1100 www.xponance.com Leadership: Tina …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equitiesRefunding of State Bonds
… the three percent limit on the call premium that may be reserved to the state for the purposes of redeeming or refunding state bonds. Memo … the three percent limit on the call premium that may be reserved to the state for the purposes of redeeming or refunding state bonds …
https://www.osc.ny.gov/legislation/refunding-state-bondsCredit & OARS
… Seed and Anchor commitments Structure: Funds Managed by: NYSCRF Direct Fund size typically less than $2 billion …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/credit-and-oarsReal Estate
… Leadership: Anar Chudgar, Jim Smith, Aaron Hancock Email: [email protected] GCM …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateFixed Income
… All Stages Structure: Separate Managed Account Managed by: NYSCRF Direct Firm AUM typically less than $10 billion at …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/fixed-incomeReal Assets
… Current Strategies Infrastructure, communications Program Guidelines Life-Cycle Stages: All Stages Structure: Funds … at time of commitment Please also refer to additional guidelines: Emerging Manager Definition and Life-Cycle …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsExamination of Outstanding Premiums
… Purpose The objectives of our examination were to determine (i) the extent to which the New York State Insurance Fund (NYSIF) … amount of outstanding premiums NYSIF may have been able to recover through SWOP since April 2012. Background New York … The objectives of our examination were to determine i the extent to which the New York State …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsContract Advisory No. 7
… OSC for approval which contain special characters in the numbers (other than the two hyphens as identified above for … Procurement and Contract Management, Section 2.B –Contract Numbers Contract Advisory #6 – Correcting Vendor ID on a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderTown of Alabama – Town Clerk Operations (2013M-369)
… Purpose of Audit The purpose of our audit was to assess the processes and procedures for the Clerk’s fiscal … Annually audit, or retain an independent auditor to audit, the Clerk’s and Tax Collector’s books and records. … The purpose of our audit was to assess the processes and procedures for the Clerks fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369City of Long Beach – Budget Review (B7-15-14)
… and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … checking account. The current Supervisor made adjustments to the accounting records, including cash and fund balance accounts, during 2012 in an attempt to correct errors. As a result, improper transfers of over …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and reported the … The purpose of our audit was to determine if the Supervisor properly accounted for and reported the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Sweden – Justice Court (2014M-318)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … 1, 2013 through September 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Sidney – Budget Review (B4-15-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town took …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of East Hampton – Budget Review (B7-15-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19